# The Visitor Levy (Reviews and Appeals) (Scotland) Regulations 2026, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations make provision in relation to the undertaking by local authorities of reviews of the matters falling within section 71 of the Visitor Levy (Scotland) Act 2024 (“the 2024 Act”). They also make provision in relation to the bringing of appeals in respect of those matters to the First-tier Tribunal for Scotland in accordance with section 72 of the 2024 Act, and actions that must be taken by a local authority as a result. These reviews and appeals cover decisions made by local authorities in connection with the operation of the visitor levy scheme covering their area, exercise by local authorities of information-gathering and inspection powers under Chapter 1 of Part 5 of the 2024 Act and the imposition of penalties under Chapter 3 of that Part. In addition, the Regulations make provision for reviews in respect of assessments made by local authorities in accordance with the Visitor Levy (Local Authority Assessment) (Scotland) Regulations 2026, and thereafter for appeals to the First-tier Tribunal in connection with those assessments. The reviews and appeals in respect of local authority assessment cover the conclusion that a person is liable to pay visitor levy, the amount of visitor levy payable as a result of an assessment and the conclusion that there is a careless or deliberate miscalculation contained in a visitor levy return.
Regulation 3 sets out the basis on which a review may be requested, and the matters to be covered in the notice requesting a review. Regulation 4 lays down the timescales for requesting a review, relative to the matter that is the subject of the review.
Regulation 5 makes provision as to the matters which a local authority must take into account in carrying out a review and requires that reviews be carried out by a person who had no involvement in the matter that is the subject of the review. It also sets out the timescale within which the review must be carried out and notice of the outcome issued.
Regulation 6 sets out the courses of action that may be taken by a local authority as a result of a review. It also sets out the timescale within which any sums owed to a local authority, or due to be reimbursed by an authority, must be paid or reimbursed.
Regulation 7 provides for the bringing of an appeal against decisions and conclusions of local authorities on operation of visitor levy schemes, use of information-gathering and inspection powers and imposition of penalties, as well as in connection with local authority assessments. This is exercisable by giving notice of appeal to the Local Taxation Chamber of the First-tier Tribunal for Scotland, after notice of the outcome of a review has been issued by the local authority.
Regulation 8 provides for the making of an order by the Local Taxation Chamber of the First-tier Tribunal in connection with the disposal of an appeal.
Regulation 9 provides for the making of an application to postpone payment of the levy, penalty or interest on unpaid levy or penalty pending the outcome of a review or appeal. Regulation 10 provides the ability to apply for suspension of a requirement in an information notice pending the outcome of an appeal.
Regulation 11 sets out the steps to be taken by a local authority as a result of an order made by the first-tier Tribunal under regulation 8. It includes the timescale within which any sums owed to a local authority, or due to be reimbursed by a local authority, must be paid or reimbursed.
Regulation 12 makes provision for notices or documents required by these regulations to be sent in electronic form, where the recipient impliedly consents by using electronic communication in correspondence with the relevant local authority in connection with visitor levy, or expressly consents by giving notice of consent in writing.

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Source: https://www.legislation.gov.uk/sdsi/2026/9780111064870/note (the official version)
Page: https://openlegislation.uk/draft-visitor-levy-reviews-and-appeals-scotland-regulations-2026/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.